Does Taxation Stifle Corporate Investment? : Firm-Level Evidence from ASEAN Countries /
This paper conducts a firm-level analysis of the effect of taxation on corporate investment patterns in member states of the Association of Southeast Asian Nations (ASEAN). Using large-scale panel data on nonfinancial firms over the period 1990-2014, and controlling for macro-structural differences...
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| Formato: | Periódico |
| Idioma: | English |
| Publicado em: |
Washington, D.C. :
International Monetary Fund,
2018.
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| Colecção: | IMF Working Papers; Working Paper ;
No. 2018/034 |
| Acesso em linha: | Full text available on IMF |